Crawford avalanche. (Grayling, Mich.) 1879-19??, 1887-09-01
The LIQUOR TAX LAW.
Provisions or the License Law Passed
by the Last Legislature.

An Act to provide for the taxation and regula-
tion OF the business Of manufacturing. sell
ing, keeping for sale, furnishing, giving or
delivering spirituous and intoxicating 1iq-
uors, and malt, br6wed, or fermented liquors
and vinous liquors in this State, and TO re-
peal All acts or parts OF acts inconsistent
with the provisions OF this act.
bEcTIoN l, The People Of the State of Michi-
gGn enact; That IN all townships, cities and
nually the following tax upon tho business Of
manufacturing, solling or keeping for sale, by
all persons whose business. In whole or I'm part,
conBibtB In selling or keeping for SALE manu-
featuring distilled or brewed or malt liauors or
mixed liquors, as follows: Upon the business
OF selling or offering for sale spirituous or in
toxtcating liquors, or mixed liquors by retail
or any mixture or compound, excepting pro-
prietary patent medicines, which In whole or
In pant consist OF spirituous or intoxicating
liquors, and nny malt, brewed, or fermented
liquors, 1--WE hundred dollars per anntm upon
the business OF selling only brewed or malt
liquors at wholesale or retail. or at whole
per- per annam, % upoh the O "busines. .Ins sSIlins
spirituous or intoxicating liquors at Wholesale
nve hundred dollars or at Wholesale and re-
tail, eight hundred dollars per annum upon the
business Of manufacturing brewed or malt
liquors for sale, sixty.five dollars per Annum !;
upon the business OF manufacturing for sale
spirituous or intoxicating liquors eight hun
dred dollars per nnnum No person paying
tax ON spirituous or intoxicating liquors under
this act shall be liable to pay any tax on the
boAO VI DI0W0I, IeTu6uLeu NO
person paying manufacturers tax on brewed
or malt liquors under this act shall be liable to
pay wholesale dealers tax on the same.
SEC Retail dealers Of spirituouB or intoxi-
eating liquors, and brewed malt and ferment-
cd liquors. shall be held and deemed to include
all persons who sell any OF such liquors by the
drink, and in quantities Of three gallons or
less, or one dozen quart bottles or less, at any
one time to any person or persons. Wholesale
dealers shall be hold and deemed to mean and
include all persons who sell or offer for sale
BuCn LIQUORS and D0Vera00a in Onanfftiaa NJ
more than three gallons, or moro than one
dozen quart bottles, at any one time. TO any per-
son son or persons. NO tax imrosed under this act
shall be required from any person for selling
any wine or cider made from fruits grown or
gathered in this State unless such wine or
cider be sold by the drink as other beverages
SEC. 8. The penal provisions Of this act shall
not apply to druggists who sell liquors for
chemical, scientific, medicinal, mechanical, or
piianco with law.
OF this act and feq1ifins f the he payment Of any
tax mentioned In said section ], shall. ON or be-
make and file with the County Treasurer
In the county where it is proposed to carry on
such business a statement in writing and on
oath, showing the name and residence OF such
person, the ward, village, or township in which
IL is proposed to carry ON such sale or manu-
facture, and the nature Of the business which
such person is engaged in, or is intending TO en-
gage In and shall, ON or before the list day OF
May In each year, pay to the said County
ITehburc1, IN aQNanCO, LnO bdNeb required DY
said section one for such business for the year
commencing on said first day Of May and end
ing on the thirtieth day Of April next there
nfter.
SEC. S. Every person engaged In any business
specified in section one OF this act after the
first day OF May In ench year shall, before COM
mencing such business. make and file the like
statement, on oath, as is provided for in section
three OF this act, and pay In advance to sold
County Treasurer pro rata portion OF the
yearly tax on such business, as provided in
frrfb inda ~ ha ard-
ing on the thirtieth day Of April next ensuing:
and in computing the time OF such fractional
part OF year for which tax is required the
same shall commence on tho first day Of that
month In which said business shall commence.
Rut tas slA~ii IL Las 49, s--~i--.s "a 49,
SEC. 6. On receiving the tax provided for in
this act the County Treasurer shall give n
ceipt for the money so paid to the person or Per-
sons of whom the same shall be received in
which receipt tho name Of the person or persons
paying the tax shall be stated and shall specify
therein the amount OF the tax and the tino for
which it was paid, the city, village or township
In which tho business is to be conducted, and
the kind Of business for or on account OF which
the tax was paid
SEc T. II any person or persons shall engage
or bo engaged In any business requiring the
payment of tax under section one OF this act
tn tho s1 6
notice for such tax posted up hs required by
this act. or without having made, executed,
and delivered tho bond required by this act, or
ions of this act such person or persons shall be
deemed guilty OF misdemeanor, and, upon
conviction thereof, II there is no specific pen
atty provided therefor by this act, shall be pun
ished by fine of not more than t-sr hnndreh
dollars and costs Of prosecution, or Dy lnpIls-
days nor more than ninety days, or both such
fine and imprisonment, in the discretion OF tho
court.
SEC. g. Every person engaged in the sale Of
any spirituous, malt, brewed, fermented or
vinous liquors, except druggists, shall, before
commencing such business. and ON or before
thereafter, make, execute and deliver TO the
County Treasurer OF the county In which no is
carrying on such business, a bond, tho suf-
fciency OF which shall be determined by the
Township Board of the township or tho Board
OF Trustees, the Council or the Common Coun-
Gil OF the village or city In which such business
is proposed 10 be carried on, to the people Of the
State OF Michigan. in tho sum Of not less than
threo thousand nor more than six thousand
dollars.
Sac. Q. One half OF all moneys paid to any
County Treasurer under the provisions Of this
act, after deducting his fees as herein provided,
shall be by him placed to the credit of the
was collected, and shall bo by such County
Treasurer paid over on demand, TO tho Treas
urer of such township. village, or city to be
applied as other general funds. The remainder
OF all moneys so received by any County Treas
urer shall bo by him placed to the credit Of
the general fund OF the county. Tho County
Treasurer shall receive and retain per cent.
on all moneys paid to him rs a rocompense in
full for all his services rendered under the pro
visions Of this net.
Sec 10. II shall be tho duty OF every County
Treasurer, Sheriff, Deputy Sheriff. police officer,
or other person having notice or know ledge of
any violation OF the provisions OF this act to
immediately notify tho Prosecuting Attorney
OF tho county thereof, and il shall be the duty
of such Prosecuting Attorney when complaint
on oath is made forthwith to prosecute every
person violating any OF the provisions OF this
net and for each and every violation thereof.
SEC. IL. 1t shall be the duty Of each and
every County Treasurer. at the end of each and
every month, t. make n full and complete re-
port, under oath, containing tho namo OF each
and every person in his county paying tax
during said month under tho provisions OF this
net stating therein tho residence OF such per-
son, the nature OF the business in which such
persons engaged the place Of doing busi-
ness the amount OF tax paid and the date OF
payment OF the samo, and file such statement
with the Clerk of his county and such County
Trensuror shall also on tho first Monday Of De-
report Of all the facts, as shown by such re-
ports, and return the same 70 tho Auditor Gen.
ernl, and publish tho same in some newspaper
publisl cd in his county, IL thoro bo ono, and in
two II there be two.
SEC. IL. In case any assessor, county treas
urer, prosecuting attorney or othor officer whose
duty IL Is TO see that the provisions OF this act
nro faithfully enforced, shall willfully neglect
or refuse 70 perform his duty under the provis-
ions Of this act he shall bo liable TO n penalty
Of one hundred dollars for oach and ovory Of
fense, and the Governor may, In case OF such
neglect or refusal, nftor summary hearing and
determination thereon and deciding the snme
to have occurred, appoint such other person on
porsons TO perform tho duties OF such offcor
| prescrl bed by this act. who shall, uron being
| so appointed, have like powers end dutiee, and
receive the samo fees, undcr this act, as sue h
L Nfw.s0 oNfn ~